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Statement of Financial Entitlement (SFE) Business Rates Audit

Providers in England with an obligation to pay business rates are able to apply for a business rate reimbursement from the NHSBSA where they meet the conditions and criteria that allow for payments to be made.  A key determinant of the amount that will be reimbursed is the stated ratio of NHS to private treatment delivered at the practice.

We have been asked by NHS England to conduct an audit of these business rate claims. The audit is being conducted as a 3 year rolling programme and all contracts will have their claims reviewed at least once every 3 years.

The goal of the audit is to ensure that all claims have been made accurately and that providers who are entitled to claim are encouraged and enabled to do so. The aim is to ensure that all eligible providers are claiming and that they are paid the correct amount.

The Dental Activity Review (DAR) team will ask providers to submit evidence to support claims that they have previously made. They will be particularly looking at evidence to support the ratio between NHS and private dentistry claims.

Where inaccurate claiming is identified, we work collaboratively with the provider to resolve any inaccuracies.  This may result in reimbursements being made to the provider or monies recovered back to NHS England.

More information about how to claim, what evidence to send and how claims are calculated can be found here